Is condo reserve study right about siding and windows?

Our reserve study has replacement of siding and replacement of windows at the same time. The Board hired a structural engineer inspector to determine work needed. The inspectors report stated that only about 75% of our siding needed to be replaced and the double pane windows are in good order and do not need to be replaced but to make sure that caulking is done on all outside of windows. How does this affect our reserve study that states to replace the windows?